Published on 10 Jul 08
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

Administrative tribunals have an increasingly important role in providing an additional forum for taxpayers seeking review of State revenue decisions and in contributing to the development of the law. This paper explores the role of tribunals in this area including:

the jurisdiction of tribunals at present and how it might be expanded

the hearing process, focusing on new developments in areas such as mediation, onus of proof, expert evidence etc

remedies and the treatment of costs in tribunals

trends as to the effectiveness of tribunals

the interaction of the tribunal system with the decision making process during the assessment and objection stage.

Author profile:

Justice Michael Barker

The Hon. Justice Michael Barker is the President of the WA State
Administrative Tribunal (SAT) and a judge of the Supreme Court of
WA. As President of the SAT he has determined a wide range of
State revenue proceedings. Justice Barker was appointed to the
Supreme Court in August 2002 and as President of SAT when it
commenced operations in January 2005. Justice Barker has an
extensive background in administrative law. He was Chair of the
Taskforce that recommended the establishment of the SAT and has
been responsible for the establishment of the SAT as a major new
decision maker on the State scene. Current at 07 May 2009

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